v3.26.1
ACCRUED LIABILITIES AND OTHER PAYABLES
6 Months Ended
Mar. 31, 2026
Notes and other explanatory information [abstract]  
ACCRUED LIABILITIES AND OTHER PAYABLES

12. ACCRUED LIABILITIES AND OTHER PAYABLES

  

   March 31, 2026   September 30, 2025 
   As of 
   March 31, 2026 (Unaudited)   September 30, 2025 
   USD’000   USD’000 
Accrued salary   390    100 
Others   1,129    1,926 
Total   1,519    2,026 

 

Accrued liabilities consist mainly of accrued rental, wages and utility expenses.

 

The carrying value of accrued liabilities and other payables is considered to be a reasonable approximation of fair value.